| VCM60010 |
Administration, information, & inquiries |
| VCM60020 |
What is a VCT? |
| VCM60030 |
The legislation |
| VCM60100 |
Approval - introduction |
| VCM60110 |
Approval - conditions for full approval |
| VCM60111 |
The listing condition |
| VCM60120 |
Approval - conditions for provisional approval |
| VCM60130 |
Approval - the nature of the income condition |
| VCM60135 |
Approval - the 70% qualifying holdings condition |
| VCM60136 |
Approval - the 70% qualifying holdings condition - disregard of disposals |
| VCM60137 |
Approval - the 70% qualifying holdings condition - disregard of disposals - example |
| VCM60138 |
Approval - the 70% qualifying holdings condition - disregard of disposals - qualifying holdings received |
| VCM60139 |
Approval - the 70% qualifying holdings condition - disregard of disposals - further share issues, multiple disposals and mergers |
| VCM60140 |
Approval - the 30% and 70% eligible shares condition |
| VCM60145 |
Approval - definition of eligible shares |
| VCM60150 |
Approval - value of a holding |
| VCM60152 |
Exchange of shares or securities in same company - valuation of new holding |
| VCM60153 |
Exchange of shares or securities in same company - valuation of retained shares |
| VCM60154 |
Exchange of shares or securities for those in another company - valuation of the new holding |
| VCM60155 |
Reconstruction involving the issue of shares or securities - valuation of the new holding |
| VCM60156 |
Share exchanges and reconstructions - earn-outs |
| VCM60157 |
Issue of shares or securities - apportioning value |
| VCM60160 |
Approval - the 15% value test |
| VCM60170 |
Approval - the income retention condition |
| VCM60180 |
Approval - further share issues and the 70% and 30%/70% tests |
| VCM60300 |
Applications for approval - how to apply |
| VCM60310 |
Applications for approval - full approval |
| VCM60320 |
Applications for approval - provisional approval |
| VCM60330 |
Applications for approval - declarations |
| VCM60340 |
Applications for approval - informal application for provisional approval |
| VCM60350 |
Applications for approval - approval notices |
| VCM60360 |
Applications for approval - refusal |
| VCM60370 |
Applications for approval - provisional approval becoming full |
| VCM60400 |
Maintaining approval - where full approval given |
| VCM60410 |
Maintaining approval - where provisional approval given |
| VCM60420 |
Inadvertent breach of approval conditions - circumstances in which a breach can occur |
| VCM60422 |
Inadvertent breach of approval conditions - circumstances in which approval will not be withdrawn |
| VCM60424 |
Inadvertent breach of approval conditions - meaning of “outside the control” |
| VCM60426 |
Inadvertent breach of approval conditions - notification of breach |
| VCM60428 |
Inadvertent breach of approval conditions - correction without delay |
| VCM60500 |
Withdrawal of approval - when approval may be withdrawn |
| VCM60510 |
Withdrawal of approval - breach of approval conditions |
| VCM60520 |
Withdrawal of approval - effects of the withdrawal of full approval |
| VCM60530 |
Withdrawal of approval - effects of the withdrawal of provisional approval |
| VCM60540 |
Withdrawal of approval - withdrawal notices |
| VCM60600 |
Return of investments made by VCT |
| VCM60610 |
Return of investments made by VCT - details in the return |
| VCM60620 |
Return of investments made by VCT - identifying investments funded by different issues of shares |
| VCM60622 |
Return of investments made by VCT - identifying investments funded by different issues of shares - protected money |
| VCM60624 |
Return of investments made by VCT - identifying investments funded by different issues of shares - completing the return |
| VCM60626 |
Return of investments made by VCT - identifying investments funded by different issues of shares - further issues |
| VCM60628 |
Return of investments made by VCT - identifying investments funded by different issues of shares - record keeping |
| VCM60629 |
Return of investments made by VCT - identifying investments funded by different issues of shares - interaction of protected money and further issue |
| VCM60700 |
Return of amounts subscribed for eligible shares |
| VCM60710 |
Return of amounts subscribed for eligible shares - format of return |
